View Filing Data

LOSS PER SHARE (Tables)

6 Months Ended

Jun. 30, 2023

Schedule of earnings (loss) per share
	For three months ended June 30,						For six months ended June 30,
	2023			2022			2023			2022
	$			$			$			$
Numerator:
Net loss attributable to the Company		(311,374	)		(383,977	)		(1,299,022	)		(1,170,471	)
Net loss from continuing operations		(332,312	)		(398,579	)		(1,334,501	)		(1,189,697	)
Net (loss) income from discontinued operations		–			14,602			–			19,226

Denominator:
Weighted-Average Shares Outstanding – Basic and Diluted		9,693,587			7,138,587			9,494,692			7,128,642

Loss per share – basic and diluted		(0.0321	)		(0.0537	)		(0.1368	)		(0.1669	)
Net loss per share from continuing operations – basic and diluted (1)		(0.0321	)		(0.0558	)		(0.1368	)		(0.1683	)
Net (loss) income per share from discontinued operations – basic and diluted (1)		–			0.0021			–			0.0015

ACCOUNTS RECEIVABLE, NET (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Credit Loss [Abstract]
Accounts receivable	$ 201,069	$ 209,777
Less: Allowance for doubtful accounts	0	0
Total	$ 201,069	$ 209,777

OTHER BORROWINGS (Details Narrative) - USD ($)	Dec. 19, 2022	Dec. 31, 2022
Taiwan, New Dollars \| Xizhi Brench [Member]
Short-Term Debt [Line Items]
Restricted cash		$ 500,000
Chailease Finance Co [Member]
Short-Term Debt [Line Items]
Loans payable		$ 651,254
Annual interest rate		6.00%
Expiry date	Dec. 16, 2024
Chailease Finance Co [Member] \| Taiwan, New Dollars
Short-Term Debt [Line Items]
Loans payable		$ 20,000,000
Line of credit	$ 20,000,000

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

SHARE-BASED COMPENSATION

6 Months Ended

Jun. 30, 2023

Share-Based Payment Arrangement [Abstract]

SHARE-BASED COMPENSATION

Note 17. SHARE-BASED COMPENSATION

On December 27, 2018, Nocera granted Mr. Yin-Chieh Cheng quarterly option awards of 250,000 Series A warrants for 20 quarters (5 years) for a total of 5,000,000 Series A warrants with an exercise price of $0.50 per share, subject to continued employment for services as Chairman of the Board of Directors (“Board”) and a Director.

On June 1, 2020, Nocera granted Mr. Shun-Chih Chuang and Mr. Hsien-Wen Yu 50,000 shares of Class A warrants and 60,000 shares of Class A warrants separately, each with an exercise price of $0.50 per share, for serving as the Company’s Chief Financial Officer and Chief Operating Officer, respectively. The Company also granted 2 employees 50,000 shares of Class A warrants with an exercise price of $0.50 per share. The Class A warrants consist of the right to purchase one share for $0.50 per share from the date of issuance until April 23, 2026.

On June 1, 2020, Nocera granted Mr. Michael A. Littman 50,000 shares of Class A warrants with an exercise price of $0.50 per share and 50,000 shares of Class B warrants with exercise price of $1.00 per share. Mr. Littman exercised 50,000 shares of Class A warrants and 50,000 shares of Class B warrants on August 11, 2021. The Class B warrants consist of the right to purchase one share for $1.00 per share separately from the date of issuance until April 23, 2026.

On December 1, 2021, Nocera granted Mr. Shun-Chih Chuang and Mr. Hsien-Wen Yu 75,000 shares of Class A warrants and 60,000 shares of Class A warrants separately, each with an exercise price of $0.50 per share, for serving as the Company’s Chief Financial Officer and Chief Operating Officer, respectively. The Company also granted 2 employees 70,000 shares of Class A warrant with an exercise price of $0.50 per share.

On December 31, 2022, the Company issued an aggregate of 505,000 shares of common stock to Mr. Shun-Chih Chuang and a total of five consultants in consideration for services rendered.

On December 22, 2022, the Company issued 150,000 and 75,000 shares of common stock to Chen-Chun Chung and TraDigital respectively in consideration for services rendered.

On March 22, 2023, the Company issued 450,000 shares of common stock to Hanover International, Inc. respectively in consideration for services rendered.

On August 11, 2022, the Company effected a 2:3 reverse stock split for each share of common stock issued and outstanding. The result of reverse stock split over the common stock issuable upon exercise of the following outstanding securities as of September 30, 2022 is listed below:


	Before Reverse Stock Split		After Reverse Stock Split
Series A Warrant		4,000,000		2,666,667
Class A Warrants		1,015,000		676,667
Class B Warrants		650,000		433,334
Class C Warrants		940,000		626,667
Class D Warrants		940,000		626,667
2018 Stock Option and Award Incentive Plan		10,000,000		6,666,667
Common stock issuable		17,545,000		11,696,669

The estimated fair value of share-based compensation for employees is recognized as a charge against income on a ratable basis over the requisite service period, which is generally the vesting period of the award. The fair value of stock option grant was estimated on the date of grant using the Black-Scholes option pricing model under the following assumptions:

Schedule of assumptions used
	June 30, 2023		December 31, 2022

Dividend yield		N/A		N/A
Risk-free interest rate		1.16%		1.16%
Expected term (in years)		4.31		4.31
Volatility		48.15%		48.15%

The Company estimated the grant date fair value of time-based stock option awards using the Black-Scholes option valuation model, which requires assumptions involving an estimate of the fair value of the underlying common stock on the date of grant, the expected term of the options, volatility, discount rate and dividend yield. The Company calculated expected option terms based on the “simplified” method for “plain vanilla” options due to the limited exercise information. The “simplified method” calculates the expected term as the average of the vesting term and the original contractual term of the options. The Company calculated volatility using the average adjusted volatility of quick companies feature of Capital IQ for a period of time reflective of the expected option term, while the discount rate was estimated using the interest rate for a treasury note with the same contractual term as the options granted. Dividend yield is estimated at our current dividend rate, which adjusts for any known future changes in the rate.

For the six months ended June 30, 2023 and year ended December 31, 2022, $709,376 and $6,638,371 share-based compensation expenses was recognized into additional paid-in capital of the Company, respectively.

As of December 31, 2022, total unrecognized compensation cost related to unvested share-based compensation awards was $11,114,097. This amount is expected to be recognized as stock-based compensation expense in the Company’s consolidated statements of operations and comprehensive income over the remaining vesting period of 1.99 years.

INCOME TAXES (Details - Valuation Allowance) - USD ($)	6 Months Ended	12 Months Ended
INCOME TAXES (Details - Valuation Allowance) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Valuation allowance, beginning	$ 95,844	$ 95,844
Additions to valuation allowance	0	0
Reductions in valuation allowance	0	0
Valuation allowance, ending balance	$ 95,844	$ 95,844

GOODWILL (Details - Goodwill) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Goodwill	$ 3,905,735	$ 3,905,735
Less: Accumulated amortization	(13,044)	(4,891)
Meixin Institutional Food Development Co Ltd [Member]
Goodwill	3,905,735	3,905,735
Xin Feng Construction Co Ltd [Member]
Less: Accumulated amortization	$ 0	$ 0

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

INTERIM CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (Unaudited) (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
Income (Loss) from Continuing Operations, Per Basic Share	$ (0.0321)	$ (0.0558)	$ (0.1368)	$ (0.1683)
Income (Loss) from Continuing Operations, Per Diluted Share	(0.0321)	(0.0558)	(0.1368)	(0.1683)
Income (Loss) from Discontinued Operations and Disposal of Discontinued Operations, Net of Tax, Per Basic Share	0	0.0021	0	0.0015
Income (Loss) from Discontinued Operations and Disposal of Discontinued Operations, Net of Tax, Per Diluted Share	$ 0	$ 0.0021	$ 0	$ 0.0015
Weighted Average Number of Shares Outstanding, Diluted	9,693,587	7,138,587	9,494,692	7,128,642
Weighted Average Number of Shares Outstanding, Basic	9,693,587	7,138,587	9,494,692	7,128,642

- Definition

The amount of net income (loss) from continuing operations per each share of common stock or unit outstanding during the reporting period.

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- Definition

The amount of net income (loss) derived from continuing operations during the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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+ Details

- Definition

Per basic share amount, after tax, of income (loss) from the day-to-day business activities of the discontinued operation and gain (loss) from the disposal of the discontinued operation.

+ References + Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICY (Details - Concentrations) - Accounts Receivable [Member] - Customer Concentration Risk [Member]	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Customer A [Member]
Product Information [Line Items]
Concentration percentage	50.58%	50.83%
Customer B [Member]
Product Information [Line Items]
Concentration percentage	16.33%	31.82%
Customer C [Member]
Product Information [Line Items]
Concentration percentage	11.88%	14.73%
Customer D [Member]
Product Information [Line Items]
Concentration percentage	20.18%	0.00%
All Customers [Member]
Product Information [Line Items]
Concentration percentage	98.97%	97.38%

GOODWILL (Tables)

6 Months Ended

Jun. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of goodwill

Schedule of goodwill
	June 30, 2023		December 31, 2022
	(Unaudited)		(Audited)
	$		$
Goodwill - Meixin		3,905,735		3,905,735
Less: Accumulated amortization		–		–
Goodwill, net		3,905,735		3,905,735

Schedule of customer relations

Schedule of customer relations
	June 30,			December 31,
	2023			2022
	(Unaudited)			(Audited)
	$			$
Acquisitions		135,325			135,325
Translation/ Adjustments		–			–
Less: Accumulated amortization		(13,044	)		(4,891	)
Less: Impairment		–			–
Customer relations, net		122,281			130,434

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

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+ Details

INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Cash flows from operating activities:
Net loss from continuing operations	$ (1,334,501)	$ (1,189,697)
Less: net income from discontinued operations	0	19,226
Net loss	(1,334,501)	(1,170,471)
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation expenses	81,608	0
Amortization of intangible assets	8,152	0
Loss on disposal of XFC	0	0
Deferred income tax	0	0
Gain on fair value change of financial assets at FVTPL	(3,199)	0
Consultancy services settled by equities	521,100	503,000
Share-based compensation	132,955	206,476
Changes in operating assets and liabilities:
Accounts receivable, net	4,273	44,505
Inventories	1,343	102,059
Advance to suppliers	0	2,831
Prepaid expenses and other assets, net	(2,054)	184,792
Goodwill	0	0
Other non-current assets	(4,865)	4,770
Notes payable	0	(6,322)
Accounts payable	(2,631)	(18,222)
Advance receipts	(42,492)	(72,150)
Other payables and accrued liabilities	(9,387)	(18,842)
Income tax payable	(190)	(30,824)
Amount due from a related party	0	(6,893)
Net cash (used in) provided by operating activities from continuing operations	(649,888)	(304,916)
Net cash used in operating activities from discontinued operations		(336,932)
Net cash used in operating activities	(649,888)	(641,848)
Cash flows from investing activities:
Purchase of property and equipment	(857,870)	0
Purchase of financial assets at FVTPL	(200,000)	0
Net cash used in investing activities from continuing operations	(1,057,870)	0
Net cash used in investing activities from discontinued operations	0	0
Net cash used in investing activities	(1,057,870)	0
Cash flows from financing activities:
Other borrowing	(81,034)	(3,590)
Net cash provided by financing activities from continuing operations	(81,034)	(3,590)
Net cash provided by financing activities from discontinued operations	0	(23,255)
Net cash used in financing activities	(81,034)	(26,845)
Effect of exchange rate changes on cash and cash equivalents	(1,100)	(175,220)
Increase in cash and cash equivalents from continuing operations	(1,789,891)	(843,913)
Decrease in cash and cash equivalents from discontinued operations	0	0
Net increase in cash and cash equivalents	(1,789,891)	(843,913)
Cash and cash equivalents from continuing operations, beginning of year	2,906,074	2,444,009
Cash and cash equivalents from discontinued operations, beginning of year	0	0
Cash and cash equivalents at beginning of period	2,906,074	2,444,009
Cash and cash equivalents at end of period	1,116,183	1,600,096
Less: Cash and cash equivalents from discontinued operations, end of year	0	0
Cash and cash equivalents form continuing operations, end of year	1,116,183	1,600,096
Supplemental disclosures of cash flow information
Cash paid for interest expenses	0	0
Cash paid for Income taxes	$ 0	$ 0

INTERIM CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
Net sales	$ 5,327,181	$ 1,054,611	$ 9,165,044	$ 3,522,942
Cost of sales	(5,289,946)	(1,041,454)	(9,059,153)	(3,483,686)
Gross profit	37,235	13,157	105,891	39,256
Operating expenses
General and administrative expenses	(368,667)	(412,292)	(1,428,004)	(1,239,901)
Total operating expenses	(368,667)	(412,292)	(1,428,004)	(1,239,901)
Loss from operations	(331,432)	(399,136)	(1,322,113)	(1,200,527)
Other income (expense)	(880)	118	(12,388)	10,830
Loss before income taxes	(332,312)	(399,018)	(1,334,501)	(1,189,697)
Income tax expense	0	439	0	0
Net loss from continuing operations	(332,312)	(398,579)	(1,334,501)	(1,189,697)
Net loss from discontinued operations
Loss on disposal	0	0	0	0
Income from discontinued operations	0	14,602	0	19,226
Net income from discontinued operations	0	14,602	0	19,226
Net loss	(332,312)	(383,977)	(1,334,501)	(1,170,471)
Less: Net loss attributable to non-controlling interests	(20,938)	0	(35,479)	0
Net loss attributable to the company	(311,374)	(383,977)	(1,299,022)	(1,170,471)
Comprehensive (loss) income
Net loss	(332,312)	(383,977)	(1,334,501)	(1,189,697)
Foreign currency translation gain (loss)	42,882	148,457	19,594	19,226
Total comprehensive loss	(289,430)	(235,520)	(1,314,907)	(1,170,471)
Less: comprehensive loss attributable to non-controlling interest	(8,533)		(23,413)
Comprehensive loss attributable to the Company	$ (280,897)	$ (235,520)	$ (1,291,494)	$ (1,170,471)

INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Unaudited) - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Statutory And Other Reserves [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total Nocera Stockholders Equity [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Dec. 31, 2021	$ 7,072	$ 80	$ 14,476,240	$ 191,219	$ (9,918,553)	$ 13,906	$ 4,769,964	$ 0	$ 4,769,964
Beginning balance, shares at Dec. 31, 2021	7,071,920	80,000
Consultancy services settled by equities	$ 66		502,934				503,000		503,000
Consultancy services settled by equities, shares	66,667
Foreign currency translation adjustments						129,231	129,231		129,231
Share-based compensation			103,155				103,155		103,155
Net loss					(805,720)		(805,720)		(805,720)
Ending balance, value at Mar. 31, 2022	$ 7,138	$ 80	15,082,329	191,219	(10,724,273)	143,137	4,699,630	0	4,699,630
Ending balance, shares at Mar. 31, 2022	7,138,587	80,000
Foreign currency translation adjustments						(148,457)	(148,457)		(148,457)
Share-based compensation			103,322				103,322		103,322
Net loss					(383,977)		(383,977)		(383,977)
Ending balance, value at Jun. 30, 2022	$ 7,138	$ 80	15,185,651	191,219	(11,108,250)	(5,320)	4,270,518	0	4,270,518
Ending balance, shares at Jun. 30, 2022	7,138,587	80,000
Beginning balance, value at Dec. 31, 2022	$ 9,243	$ 80	20,484,518	191,219	(14,747,461)	103,594	6,041,193	141,054	6,182,247
Beginning balance, shares at Dec. 31, 2022	9,243,587	80,000
Consultancy services settled by equities	$ 450		520,650				521,100		521,100
Consultancy services settled by equities, shares	450,000
Foreign currency translation adjustments						23,627	23,627	(339)	23,288
Share-based compensation			103,155				103,155		103,155
Net loss					(987,648)		(987,648)	(14,541)	(1,002,189)
Ending balance, value at Mar. 31, 2023	$ 9,693	$ 80	21,108,323	191,219	(15,735,109)	127,221	5,701,427	126,174	5,827,601
Ending balance, shares at Mar. 31, 2023	9,693,587	80,000
Foreign currency translation adjustments						(43,221)	(43,221)	(2,475)	(45,696)
Share-based compensation			29,800				29,800		29,800
Net loss					(311,374)		(311,374)	(20,938)	(332,312)
Ending balance, value at Jun. 30, 2023	$ 9,693	$ 80	$ 21,138,123	$ 191,219	$ (16,046,483)	$ 84,000	$ 5,376,632	$ 102,761	$ 5,479,393
Ending balance, shares at Jun. 30, 2023	9,693,587	80,000

- Definition

Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.

+ References

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+ Details

OTHER PAYABLES AND ACCRUED LIABILITIES (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Salary payable	$ 822	$ 861
Others	31,468	37,527
Total	$ 32,290	$ 38,388

PREFERRED STOCK (Details Narrative) - $ / shares	Aug. 11, 2022	Jun. 30, 2023	Dec. 31, 2022	Aug. 31, 2021
Class of Stock [Line Items]
Sale of stock, price				$ 0.001
Share price				$ 2.50
Reverse stock split	2:3 reverse stock split
Preferred Stock [Member]
Class of Stock [Line Items]
Reverse stock split	2:3 reverse stock split
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Issued		80,000	80,000	80,000

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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-Topic 946
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-URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3

+ Details

WARRANT (Details - Assumptions used)	Sep. 27, 2021	Aug. 10, 2021
C Warrant [Member] \| Measurement Input, Share Price [Member]
Offsetting Assets [Line Items]
Derivatives, Determination of Fair Value	1.71	1.47
C Warrant [Member] \| Measurement Input, Exercise Price [Member]
Offsetting Assets [Line Items]
Derivatives, Determination of Fair Value	2.50	2.50
C Warrant [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Offsetting Assets [Line Items]
Derivatives, Determination of Fair Value	0.15%	0.14%
C Warrant [Member] \| Measurement Input, Expected Dividend Rate [Member]
Offsetting Assets [Line Items]
Derivatives, Determination of Fair Value	0.00%	0.00%
C Warrant [Member] \| Measurement Input, Expected Term [Member]
Offsetting Assets [Line Items]
Derivatives, Determination of Fair Value	1.26	1.39
C Warrant [Member] \| Measurement Input, Price Volatility [Member]
Offsetting Assets [Line Items]
Derivatives, Determination of Fair Value	52.93%	56.36%
D Warrant [Member] \| Measurement Input, Share Price [Member]
Offsetting Assets [Line Items]
Derivatives, Determination of Fair Value	0.73	0.66
D Warrant [Member] \| Measurement Input, Exercise Price [Member]
Offsetting Assets [Line Items]
Derivatives, Determination of Fair Value	5.00	5.00
D Warrant [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Offsetting Assets [Line Items]
Derivatives, Determination of Fair Value	0.15%	0.14%
D Warrant [Member] \| Measurement Input, Expected Dividend Rate [Member]
Offsetting Assets [Line Items]
Derivatives, Determination of Fair Value	0.00%	0.00%
D Warrant [Member] \| Measurement Input, Expected Term [Member]
Offsetting Assets [Line Items]
Derivatives, Determination of Fair Value	1.26	1.39
D Warrant [Member] \| Measurement Input, Price Volatility [Member]
Offsetting Assets [Line Items]
Derivatives, Determination of Fair Value	52.93%	56.36%

GOODWILL

6 Months Ended

Jun. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL

Note 9. GOODWILL

As of June 30, 2023 and December 31, 2022, goodwill consisted of the following:

Goodwill

Schedule of goodwill
	June 30, 2023		December 31, 2022
	(Unaudited)		(Audited)
	$		$
Goodwill - Meixin		3,905,735		3,905,735
Less: Accumulated amortization		–		–
Goodwill, net		3,905,735		3,905,735

Customer relations

Schedule of customer relations
	June 30,			December 31,
	2023			2022
	(Unaudited)			(Audited)
	$			$
Acquisitions		135,325			135,325
Translation/ Adjustments		–			–
Less: Accumulated amortization		(13,044	)		(4,891	)
Less: Impairment		–			–
Customer relations, net		122,281			130,434

PRINCIPAL ACTIVITIES AND ORGANIZATION (Details Narrative) - USD ($)	Nov. 30, 2022	Sep. 07, 2022	Dec. 31, 2020
Meixin VIE Agreements [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Payments to Acquire Businesses		$ 4,300,000
Meixin Institutional Food Development Co Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Controlling interest		80.00%
XFC Sale [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Restricted common stock			466,667
Purchase of cash price	$ 300,000
XFC Sale [Member] \| Xin Feng Construction Co Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Controlling interest			100.00%

INVENTORIES

6 Months Ended

Jun. 30, 2023

Inventory Disclosure [Abstract]

INVENTORIES

Note 5. INVENTORIES

As of June 30, 2023 and December 31, 2022, inventories consisted of the following:

Schedule of inventory
	June 30, 2023		December 31, 2022
	(Unaudited)		(Audited)
	$		$
Raw materials		86,282		91,781
Total		86,282		91,781

SUMMARY OF SIGNIFICANT ACCOUNTING POLICY (Tables)

6 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

Schedule of concentrations of credit risk


	June 30, 2023		December 31, 2022
	(Unaudited)		(Audited)
Percentage of the Company’s accounts receivable
Customer A		50.58%		50.83%
Customer B		16.33%		31.82%
Customer C		11.88%		14.73%
Customer D		20.18%		–
		98.97%		97.38%

Share-Based Compensation (Details - Shares outstanding)	Aug. 11, 2022 shares
Before Reverse Stock Split [Member] \| Series A Warrant [Member]
Nonmonetary Transaction [Line Items]
Common stock issuable	4,000,000
Before Reverse Stock Split [Member] \| Class A Warrants [Member]
Nonmonetary Transaction [Line Items]
Common stock issuable	1,015,000
Before Reverse Stock Split [Member] \| Class B Warrants [Member]
Nonmonetary Transaction [Line Items]
Common stock issuable	650,000
Before Reverse Stock Split [Member] \| Class C Warrants [Member]
Nonmonetary Transaction [Line Items]
Common stock issuable	940,000
Before Reverse Stock Split [Member] \| Class D Warrants [Member]
Nonmonetary Transaction [Line Items]
Common stock issuable	940,000
Before Reverse Stock Split [Member] \| Stock Option And Award Incentive Plan [Member]
Nonmonetary Transaction [Line Items]
Common stock issuable	10,000,000
Before Reverse Stock Split [Member] \| All Warrants [Member]
Nonmonetary Transaction [Line Items]
Common stock issuable	17,545,000
After Reverse Stock Split [Member] \| Series A Warrant [Member]
Nonmonetary Transaction [Line Items]
Common stock issuable	2,666,667
After Reverse Stock Split [Member] \| Class A Warrants [Member]
Nonmonetary Transaction [Line Items]
Common stock issuable	676,667
After Reverse Stock Split [Member] \| Class B Warrants [Member]
Nonmonetary Transaction [Line Items]
Common stock issuable	433,334
After Reverse Stock Split [Member] \| Class C Warrants [Member]
Nonmonetary Transaction [Line Items]
Common stock issuable	626,667
After Reverse Stock Split [Member] \| Class D Warrants [Member]
Nonmonetary Transaction [Line Items]
Common stock issuable	626,667
After Reverse Stock Split [Member] \| Stock Option And Award Incentive Plan [Member]
Nonmonetary Transaction [Line Items]
Common stock issuable	6,666,667
After Reverse Stock Split [Member] \| All Warrants [Member]
Nonmonetary Transaction [Line Items]
Common stock issuable	11,696,669

INCOME TAXES (Details Narrative) - USD ($)	6 Months Ended
INCOME TAXES (Details Narrative) - USD ($)	Jun. 30, 2023	Dec. 31, 2019
Operating Loss Carryforwards [Line Items]
Global Intangible Low Taxed Income	$ 152,829
U S 1 [Member]
Operating Loss Carryforwards [Line Items]
Effective income tax rate	21.00%
U S 2 [Member]
Operating Loss Carryforwards [Line Items]
Effective income tax rate	10.50%
UNITED STATES
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards		$ 99,817
HONG KONG
Operating Loss Carryforwards [Line Items]
Effective income tax rate	8.25%
Prc [Member]
Operating Loss Carryforwards [Line Items]
Effective income tax rate	25.00%

SHARE-BASED COMPENSATION (Tables)

6 Months Ended

Jun. 30, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of warrants before and after split


	Before Reverse Stock Split		After Reverse Stock Split
Series A Warrant		4,000,000		2,666,667
Class A Warrants		1,015,000		676,667
Class B Warrants		650,000		433,334
Class C Warrants		940,000		626,667
Class D Warrants		940,000		626,667
2018 Stock Option and Award Incentive Plan		10,000,000		6,666,667
Common stock issuable		17,545,000		11,696,669

Schedule of assumptions used

Schedule of assumptions used
	June 30, 2023		December 31, 2022

Dividend yield		N/A		N/A
Risk-free interest rate		1.16%		1.16%
Expected term (in years)		4.31		4.31
Volatility		48.15%		48.15%

- Definition

Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.

+ References

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+ Details

Cover - shares	6 Months Ended
Cover - shares	Jun. 30, 2023	Oct. 27, 2023
Cover [Abstract]
Document Type	10-Q/A
Amendment Flag	true
Amendment Description	amended financial statements
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-41434
Entity Registrant Name	NOCERA, INC.
Entity Central Index Key	0001756180
Entity Tax Identification Number	16-1626611
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	3F (Building B), No. 185
Entity Address, Address Line Two	Sec. 1,Datong Rd
Entity Address, Address Line Three	Xizhi Dist
Entity Address, City or Town	New Taipei City
Entity Address, Country	TW
Entity Address, Postal Zip Code	221
City Area Code	886
Local Phone Number	910-163-358
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	NCRA
Security Exchange Name	NASDAQ
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		10,039,295

INCOME TAXES (Details - Income tax expense) - USD ($)	3 Months Ended		6 Months Ended
INCOME TAXES (Details - Income tax expense) - USD ($)	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Regulatory Asset [Line Items]
Total income tax expense	$ (0)	$ (439)	$ (0)	$ (0)
Deferred Income Tax Charge [Member]
Regulatory Asset [Line Items]
Current	0	2,161	0	2,170
Deferred	0	0	0	0
Total income tax expense	$ 0	$ 2,161	$ 0	$ 2,170

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

COMMON STOCK (Details Narrative) - USD ($)	Aug. 11, 2022	Aug. 11, 2022	Jun. 30, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized			200,000,000	200,000,000
Common stock, par value			$ 0.001	$ 0.001
Reverse stock split		2:3 reverse stock split
Common Stock, Shares, Outstanding	7,138,587	7,138,587	9,693,587	9,243,587
Common stock, shares issued			9,693,587	9,243,587
Public Offering [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued	1,880,000
Proceeds from issuance of stock	$ 6,580,000
Proceeds from issuance of stock	$ 5,300,000
Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common Stock, Shares, Outstanding	10,707,150	10,707,150
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Reverse stock split		2:3 reverse stock split

INVENTORIES (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Raw materials	$ 86,282	$ 91,781
Total	$ 86,282	$ 91,781

SUMMARY OF SIGNIFICANT ACCOUNTING POLICY (Details Narrative)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Four Customers [Member]
Product Information [Line Items]
Concentration risk	99.00%	97.00%

INVENTORIES (Tables)

6 Months Ended

Jun. 30, 2023

Inventory Disclosure [Abstract]

Schedule of inventory

Schedule of inventory
	June 30, 2023		December 31, 2022
	(Unaudited)		(Audited)
	$		$
Raw materials		86,282		91,781
Total		86,282		91,781

OTHER PAYABLES AND ACCRUED LIABILITIES (Tables)

6 Months Ended

Jun. 30, 2023

Payables and Accruals [Abstract]

Schedule of payables

Schedule of payables
	June 30, 2023		December 31, 2022
	(Unaudited)
	$		$

Salary payable		822		861
Others		31,468		37,527
Total		32,290		38,388

WARRANTS (Tables)

6 Months Ended

Jun. 30, 2023

Guarantees and Product Warranties [Abstract]

Schedule of assumptions used

Schedule of assumptions used
Appraisal Date (Inception Date)	Class C Warrant August 10, 2021		Class D Warrant August 10, 2021
(Unaudited)
	$		$
Market price per share (USD/share)		1.47		0.66
Exercise price (USD/price)		2.50		5.00
Risk free rate		0.14%		0.14%
Dividend yield		0.00%		0.00%
Expected term/ Contractual life (years)		1.39		1.39
Expected volatility		56.36%		56.36%

Appraisal Date (Inception Date)	Class C Warrant September 27, 2021		Class D Warrant September 27, 2021
(Unaudited)
	$		$
Market price per share (USD/share)		1.71		0.73
Exercise price (USD/price)		2.50		5.00
Risk free rate		0.15%		0.15%
Dividend yield		0.00%		0.00%
Expected term/ Contractual life (years)		1.26		1.26
Expected volatility		52.93%		52.93%

Schedule of Warranty Liability

Schedule of Warranty Liability
	June 30, 2022		December 31, 2022
	$		$
Balance at the beginning of period		1,179,768		312,320
Warrants issued to investors		–		754,303
Warrants redeemed		–		113,145
Fair value change of warrants included in earnings		–		–
Total		1,179,768		1,179,768

Schedule of warrant activity

Number of

Warrants

Average

Exercise Price

Weighted

Average

Remaining

Contractual

Term in

Years

Outstanding at January 1, 2023

2,418,000

2.12

4.73

Exercisable at January 1, 2023

2,418,000

2.12

4.73

Granted

–

Exercised / surrendered

–

Expired

–

Outstanding at June 30, 2023

2,418,000

2.12

4.73

Exercisable at June 30, 2023

2,418,000

2.12

4.73

SHARE-BASED COMPENSATION (Details - assumptions)	6 Months Ended	12 Months Ended
SHARE-BASED COMPENSATION (Details - assumptions)	Jun. 30, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Risk-free interest rate	1.16%	1.16%
Expected term (in years)	4 years 3 months 21 days	4 years 3 months 21 days
Volatility	48.15%	48.15%

SHARE-BASED COMPENSATION (Details Narrative) - USD ($)									6 Months Ended	12 Months Ended
SHARE-BASED COMPENSATION (Details Narrative) - USD ($)	Mar. 22, 2023	Dec. 31, 2022	Dec. 22, 2022	Dec. 31, 2021	Dec. 01, 2021	Aug. 11, 2021	Jun. 01, 2020	Dec. 27, 2018	Jun. 30, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price					$ 0.50		$ 0.50
Share-based compensation expenses									$ 709,376	$ 6,638,371
Unrecognized compensation costs		$ 11,114,097								$ 11,114,097
Unrecognized compensation cost amortization period		1 year 11 months 26 days
Series A Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants granted								5,000,000
Exercise price								$ 0.50
Class A Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price							0.50
Class B Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price							$ 1.00
Yin Chieh Cheng [Member] \| Series A Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants granted								250,000
Shun Chih Chuang [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Issued for services				505,000
Shun Chih Chuang [Member] \| Class A Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants granted					75,000		50,000
Mr Hsien Wen Yu [Member] \| Class A Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants granted					60,000		60,000
Two Employees [Member] \| Class A Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants granted					70,000		50,000
Exercise price					$ 0.50		$ 0.50
Mr Michael A Littman [Member] \| Class A Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants granted						50,000	50,000
Exercise price							$ 0.50
Mr Michael A Littman [Member] \| Class B Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants granted						50,000	50,000
Exercise price							$ 1.00
Chen Chun Chung [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Issued for services			150,000
Tra Digital [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Issued for services			75,000
Hanover International Inc [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Issued for services	450,000

RELATED PARTY BALANCES AND TRANSACTIONS

6 Months Ended

Jun. 30, 2023

RELATED PARTY BALANCES AND TRANSACTIONS

Note 14 RELATED PARTY BALANCES AND TRANSACTIONS

Due to related parties

The balance due to related parties was as follows:

Schedule of related party transactions
	June 30, 2023		December 31, 2022
	$		$
Mr. Yin-Chieh Cheng (1)		9,614		11,238
Mountain Share Transfer, LLC (2)		7,681		7,681
Total		17,295		18,919

Sales

The balance of sales with a related party was as following:

	Related Party Categories	June 30, 2023		December 31, 2022
		(Unaudited)		(Audited)
		$		$
Grand Smooth Corporation Limited (3)	Same director		262,875		993,981
Total			262,875		993,981

The sales prices and payment terms to related parties were not significantly different from those of sales to third parties. For other related party transactions, price and terms were determined in accordance with mutual agreements.

Note:

(1)	Mr. Yin-Chieh Cheng (“Mr. Cheng”) is the chairman the Company, and he holds 36.4% shares of the Company. The balance due to Mr. Cheng as of March 31, 2022 mainly represented the amount paid by Mr. Cheng on behalf of the Company.

(2)	Mountain Share Transfer, LLC is company 100% controlled by Erik S. Nelson, a stockholder of the Company. The balances represented the amount paid on behalf of the Company for its daily operation purpose.

(3)	Grand Smooth Corporation Limited's chairman is Mr. Yin-Chieh Cheng ("Mr. Cheng") same with Company. Grand Smooth Corporation Limited will purchase goods from Company and re-sell it. All the terms were not significantly different from those of sales to third parties.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

+ Details

PREFERRED STOCK

6 Months Ended

Jun. 30, 2023

Equity [Abstract]

PREFERRED STOCK

Note 18. PREFERRED STOCK

In August 2021, the Company issued 80,000 preferred shares, par value $0.001 per share, at an issue price of $2.50 per share to certain investors credited as fully paid. The preferred shares are non-voting and non-redeemable. The holder of the preferred shares will have priority over the holders of the common stock of the Company on the assets and funds of the Company available for distribution in a distribution of assets on liquidation, winding up or dissolution of the Company. The holder of the preferred shares shall not have the right to attend or vote at any general meeting of the Company (except a general meeting for winding up of the Company or a resolution is to be proposed which if passed would vary or abrogate the rights or privileges of such holder).

On August 11, 2022, the Company effected a 2:3 reverse stock split for each share of common stock issued and outstanding. As a result of reverse stock split, the shares of common stock issuable upon the conversion of Series A Preferred Stock decreased from 80,000 shares to 53,334 shares.

WARRANT (Details - Warrant Activity) - Warrant [Member]	6 Months Ended
WARRANT (Details - Warrant Activity) - Warrant [Member]	Jun. 30, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants outstanding, beginning balance \| shares	2,418,000
Average exercise price, outstanding beginning \| $ / shares	$ 2.12
Weighted average remaining contractural term, warrants outstanding	4 years 8 months 23 days
Warrants exercisable \| shares	2,418,000
Warrants exercisable, price per share \| $ / shares	$ 2.12
Weighted average remaining contractural term, warrants exercisable	4 years 8 months 23 days
Warrants Granted \| shares	0
Warrants granted, price per share \| $ / shares	$ 0
Warrants Exercised / surrendered \| shares	0
Warrants exercised / surrendered, price per share \| $ / shares	$ 0
Warrants expired \| shares	0
Warrants expired, price per share \| $ / shares	$ 0
Warrants outstanding, ending balance \| shares	2,418,000
Average exercise price, outstanding ending \| $ / shares	$ 2.12
Warrants exercisable \| shares	2,418,000
Warrants exercisable, price per share \| $ / shares	$ 2.12

Discontinued Operations (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
Discontinued Operations (Details) - USD ($)	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
Revenue					$ 2,236,616	$ 6,101,103
Cost of revenues					(2,225,487)	(5,230,321)
Selling expenses					0	0
General and administrative expenses					(105,226)	(213,863)
Other revenue					1,812	1,455
Other expenses					0	(5,819)
Income tax					0	(130,511)
Net gain from discontinued operations	$ 0	$ 0	$ 0	$ 0	0	0
Net income (loss) from discontinued operations	$ 0	$ 14,602	$ 0	$ 19,226	$ (92,285)	$ 522,044

Restatement of Previously Issued Consolidated Financial Statements

6 Months Ended

Jun. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Restatement of Previously Issued Consolidated Financial Statements

Note 1. Restatement of Previously Issued Consolidated Financial Statements

On June 5, 2023, the Staff of the U.S. Securities and Exchange Commission released a statement highlighting a number of financial reporting considerations for 2023 Interim report (“10-Q”) (the “SEC Staff Statement”). The SEC Staff Statement highlighted potential accounting implications of certain terms that should separately disclosed the discontinued operations and continued operations financials in both consolidated statement of operations and comprehensive loss and the cash flow. The SEC Staff Statement clarified guidance for disclosure for discontinued operations and continued operations financial at each reporting period.

In light of the SEC Staff Statement, the Company reevaluated the accounting treatment of the discontinued operations and continued operations on the consolidated statement of operations and comprehensive loss and the cash flow as of June 30, 2023. The Company determined that the VIE disposal in the last month of the year did not need to separately disclose. However, the guidance stated that the company should be classified as discontinued operations.

With this restatement, the consolidated statements are now appropriately classified as discontinued operation and continued operation on the Company’s consolidated statement of operations and comprehensive loss and the cash flow as of June 30, 2023.

The adjustments related to the discontinued operations and continued operations had a non-cash impact; as such, the statement of cash flows for the year ended June 30, 2023 reflects an adjustment to separately disclose the financial impact on continued operations and discontinued operations.

The following presents a reconciliation of the impacted financial statement line items as filed to the restated amounts as of June 30, 2023 and for the year then ended. The previously reported amounts reflect those included in the Original Filing of our Interim Report on Form 10-Q as of and for the years ended June 30, 2023 filed with the SEC on March 31, 2023. These amounts are labeled as “As Filed” in the tables below. The amounts labeled “Restatement Adjustments” represent the effects of this restatement due to the change in classification of discontinued operation on the balance sheet, with subsequent changes in disclosure recognized in the statement of operations at each reporting date. Also included in the amounts labeled “Adjustment” is the effect reallocated from original financial to separate discontinued operations and continued operations in the statement.

NOCERA, INC.

INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(Stated in US Dollars except for Number of Shares)

(UNAUDITED)


	Six months ended June 30,
	2023			2022
	$			$
Cash flows from operating activities:
Net loss from continuing operations		(1,334,501	)		(1,189,697	)
Less: net income from discontinued operations		–			19,226
Net loss		(1,334,501	)		(1,170,471	)
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation expenses		81,608			–
Amortization of intangible assets		8,152			–
Loss on disposal of XFC		–			–
Deferred income tax		–			–
Gain on fair value change of financial assets at FVTPL		(3,199	)		–
Consultancy services settled by equities		521,100			503,000
Share-based compensation		132,955			206,476
Changes in operating assets and liabilities:
Accounts receivable, net		4,273			44,505
Inventories		1,343			102,059
Advance to suppliers		–			2,831
Prepaid expenses and other assets, net		(2,054	)		184,792
Goodwill		–			–
Other non-current assets		(4,865	)		4,770
Notes payable		–			(6,322	)
Accounts payable		(2,631	)		(18,222	)
Advance receipts		(42,492	)		(72,150	)
Other payables and accrued liabilities		(9,387	)		(18,842	)
Income tax payable		(190	)		(30,824	)
Amount due from a related party		–			(6,893	)
Net cash (used in) provided by operating activities from continuing operations		(649,888	)		(304,916	)
Net cash used in operating activities from discontinued operations		–			(336,932	)
Net cash used in operating activities		(649,888	)		(641,848	)

Cash flows from investing activities:
Purchase of property and equipment		(857,870	)		–
Purchase of financial assets at FVTPL		(200,000	)		–
Net cash used in investing activities from continuing operations		(1,057,870	)		–
Net cash used in investing activities from discontinued operations		–			–
Net cash used in investing activities		(1,057,870	)		–

Cash flows from financing activities:
Other borrowing		(81,034	)		(3,590	)
Net cash provided by financing activities from continuing operations		(81,034	)		(3,590	)
Net cash provided by financing activities from discontinued operations		–			(23,255	)
Net cash used in financing activities		(81,034	)		(26,845	)

Effect of exchange rate changes on cash and cash equivalents		(1,100	)		(175,220	)

Increase in cash and cash equivalents from continuing operations		(1,789,891	)		(843,913	)
Decrease in cash and cash equivalents from discontinued operations		–			–
Net increase in cash and cash equivalents		(1,789,891	)		(843,913	)

Cash and cash equivalents from continuing operations, beginning of year		2,906,074			2,444,009
Cash and cash equivalents from discontinued operations, beginning of year		–			–
Cash and cash equivalents at beginning of year		2,906,074			2,444,009

Cash and cash equivalents at end of year		1,116,183			1,600,096
Less: Cash and cash equivalents from discontinued operations, end of year		–			–
Cash and cash equivalents form continuing operations, end of year		1,116,183			1,600,096

Cash and cash equivalents at beginning of period		2,906,074			2,444,009
Cash and cash equivalents at end of period		1,116,183			1,600,096

Supplemental disclosures of cash flow information
Cash paid for interest expenses		–			–
Cash paid for Income taxes		–			–

See notes to the condensed consolidated financial statements which are an integral part of these unaudited condensed financial statements.

NOCERA, INC.

INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY

(Stated in US Dollars except Number of Shares)

(UNAUDITED)


	Common Stock				Preferred stock				Additional Paid-in		Statutory and other		Retained			Accumulated Other Compre- hensive			Total Nocera Inc.’s Stockholders’ Equity			Non- controlling		Total Stockholders’ Equity
	Stock		Amount		Stock		Amount		Capital		Reserves		Earnings			Loss			(Deficit)			Interests		(Deficit)
			$				$		$		$		$			$			$			$		$
Balance, January 1, 2022		7,071,920		7,072		80,000		80		14,476,240		191,219		(9,918,553	)		13,906			4,769,964			–		4,769,964
Consultancy services settled by equities		66,667		66		–		–		502,934		–		–			–			503,000			–		503,000
Foreign currency translation adjustments		–		–		–		–		–		–		–			129,231			129,231			–		129,231
Share-based compensation		–		–		–		–		103,155		–		–			–			103,155			–		103,155
Net loss		–		–		–		–		–		–		(805,720	)		–			(805,720	)		–		(805,720	)
Balance, March 31, 2022		7,138,587		7,138		80,000		80		15,082,329		191,219		(10,724,273	)		143,137			4,699,630			–		4,699,630
Foreign currency translation adjustments		–		–		–		–		–		–		–			(148,457	)		(148,457	)		–		(148,457	)
Share-based compensation		–		–		–		–		103,322		–		–			–			103,322			–		103,322
Net loss		–		–		–		–		–		–		(383,977	)		–			(383,977	)		–		(383,977	)
Balance, June 30, 2022		7,138,587		7,138		80,000		80		15,185,651		191,219		(11,108,250	)		(5,320	)		4,270,518			–		4,270,518


Balance, January 1, 2023